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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 17. RESTAURANT CLASSIFICATION |
Section R15-5-1709. Coupon Redemption
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A restaurant that accepts coupons is subject to transaction privilege tax on the full sales price of the food or beverage before the coupon value is deducted if the restaurant receives advertising, services, or products in exchange for providing the discounts.
Historical Note
Adopted effective November 7, 1978 (Supp. 78-6).
Amended effective December 16, 1997 (Supp. 97-4).